61 Pa. Code § 46.3 — Construction contractor installing stained glass windows

Persons engaged in the business of fabricating and installing stained glass windows are construction contractors within the meaning of § § 31.11—31.16 (relating to construction contractors). Persons subject to § § 31.11—31.16 are required to pay tax upon the raw materials purchased and used by them in the fabrication of stained glass windows which they install. Source The provisions of this § 46.3 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.